https://www.taxtmi.com/caselaws?id=788093 Confirmation of provisional attachment addressed whether the properties represented proceeds of crime or their value, and held attachment sustainable where tracing linked funds to the scheme. The applicable burden required the person served to disclose legitimate sources; on the civil preponderance standard the available evidence-statements under the statute, account credits, admissions and loan repayments traced to scheme proceeds-was found sufficient and the statutory onus was not discharged, resulting in upholding confirmation of attachment and dismissal of the appeal. en-us Mon, 09 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788093 Confirmation of provisional attachment addressed whether the properties represented proceeds of crime or their value, and held attachment sustainable where tracing linked funds to the scheme. The applicable burden required the person served to disclose legitimate sources; on the civil preponderance standard the available evidence-statements under the statute, account credits, admissions and loan repayments traced to scheme proceeds-was found sufficient and the statutory onus was not discharged, resulting in upholding confirmation of attachment and dismissal of the appeal. Case-Laws Money Laundering Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788093